The topic of this work is to give a deeper insight into the poverty of children in modern society. At the very beginning of the work, the most important definitions and determinants of poverty are given, as well as different theories and types and methods of measurement. The concept of poverty is closely related, indeed inseparable from the concept of social exclusion and the risk of poverty. Namely, many authors state exclusion as a synonym or subset of poverty, while others associate it with the concepts of deprivation and marginality. It can be concluded that the mentioned terms are difficult to distinguish due to their intertwining and similarities, although they also have differences between them which are minimal. Child poverty is present in all parts of the world regardless of whether they are well or less developed. However, the conditions and opportunities in which children live are not the same, and it is evident that there are significantly more problems and impossibility in less developed areas. In order to get a better insight into poverty in Croatia, data from the National Bureau of Statistics was used. Bearing in mind the data of DSZ from 2023, the poverty risk rate for children up to 17 years old was 16.1%, while the percentage of children in poverty was 18.5%. The influence of various factors on the risk of poverty has been pointed out.